ارائه الگوی مناسب دادرسی مالیاتی به منظور کاهش ریسک معوقات مالیاتی در مراکز دادرسی

Arta, F., Taheri, M., & Aghaei Bajestani, M. (2021). Administrative Adjudication of Tax Disputes as a Tool for Reducing Tax Delay: A Comparative Study of Iran and the United States. Modern Research in Administrative Law, 3(9), 111-142.

Benkraiem, R., Gaaya, S., Lakhal, F., & Kilic, M. (2025). Access to Finance and Corporate Tax Avoidance: International Evidence. Journal of International Accounting, Auditing and Taxation, 58, 100668. https://doi.org/10.1016/j.intaccaudtax.2024.100668

Damen Keshideh, M., & Asghari, A. (2019). Examining the Impact of Tax Evasion on Macroeconomic Variables and Ways to Reduce Tax Evasion in the Iranian Economy: With Emphasis on the Effect of Tax Evasion on Iran's Economic Growth. Economic Journal(3-4), 97-123.

Ghanavati, J., & Houshmandi, S. (2021). Modern Approaches to Tax Adjudication in Quasi-Judicial Authorities with Emphasis on Dispute Resolution Systems in France, England, and Germany. Law of New Technologies, 2(3), 193-219.

Ghanbarinejad, J., Salehi, M., & Pifeh, A. (2023). Examining Factors of Tax Evasion in Free Trade-Economic Zones. Computational Economics Journal, 2(4), 69-95.

Hajipour Kandaroud, A., Banaazadeh Ardebili, A., & Moradi Balargou, R. (2024). An Analysis of the New Tax Adjudication System in Iran with Reference to the European Code of Good Administrative Behaviour. Modern Research in Administrative Law, 6(19), 385-412.

Huang, K.-F., Lin, C.-H., Wu, C.-H., & Wang, H.-D. (2018). Tax Agent Ad Litem's Impact on Estate and Gift Tax Cases of Administrative Litigation. Asia Pacific Management Review, 23(2), 86-94. https://doi.org/10.1016/j.apmrv.2017.09.001

Huseynov, F., & Klamm, B. K. (2012). Tax Avoidance, Tax Management and Corporate Social Responsibility. Journal of Corporate Finance, 18(4), 804-827. https://doi.org/10.1016/j.jcorpfin.2012.06.005

Jiang, W., Zhang, C., & Si, C. (2022). The Real Effect of Mandatory CSR Disclosure: Evidence of Corporate Tax Avoidance. Technological Forecasting and Social Change, 179, 121646. https://doi.org/10.1016/j.techfore.2022.121646

Lindsey, B. P., McDonnell, S., & Moser, W. J. (2023). Do United States Tax Court Judge Attributes Influence the Resolution of Corporate Tax Disputes? Journal of Accounting and Public Policy, 42(6), 107156. https://doi.org/10.1016/j.jaccpubpol.2023.107156

Mahdian Rad, A. A. (2021). A Dynamic Model for Examining Tax Arrears and Simulating Collections in Corporate Income Tax Third National Conference of the System Dynamics Society, Tehran. https://civilica.com/doc/1265829 https://civilica.com/doc/1265829

Marjit, S., Mishra, S., & Mitra, S. (2021). Tax Evasion by Tax Deferment: Sham Litigation with an Informal Credit Market. European Journal of Political Economy, 69, 102008. https://doi.org/10.1016/j.ejpoleco.2021.102008

Martini, J. T., Niemann, R., Simons, D., & Voeller, D. (2025). Incentive Effects of Tax Transparency: Does Country-by-Country Reporting Call for Arbitration? Journal of Accounting and Public Policy, 49, 107278. https://doi.org/10.1016/j.jaccpubpol.2024.107278

Richardson, G., Taylor, G., & Lanis, R. (2015). The Impact of Financial Distress on Corporate Tax Avoidance Spanning the Global Financial Crisis: Evidence from Australia. Economic Modelling, 44, 44-53. https://doi.org/10.1016/j.econmod.2014.09.015

Sayyah, M. S., Fallah Shams, M., Arab Mazar, A. A., & Gholami Jamkarani, R. (2022). Designing a Tax Arrears Risk Model with a Tax Adjudication Approach. Investment Knowledge Quarterly, 11(44), 335-361.

Shirzad Takchi, A., & Karimi Jashni, J. (2020). Examining the Current and Desired Status of Tax Adjudication Authorities in the Iranian National Tax Administration Sixth International Conference on Economic and Management Studies in the Islamic World, Tehran. https://civilica.com/doc/1179094 https://civilica.com/doc/1179094

Tang, T., Xu, L., Yan, X., & Yang, H. (2022). Simultaneous Debt-Equity Holdings and Corporate Tax Avoidance. Journal of Corporate Finance, 72, 102154. https://doi.org/10.1016/j.jcorpfin.2021.102154

Xiang, J., Shao, Q., & Fan, Y. (2025). Innovation Incentives and Corporate Tax Avoidance: Evidence from China. Economic Analysis and Policy, 85, 1216-1237. https://doi.org/10.1016/j.eap.2025.01.019

Yavari, A., & Edrisian, H. (2018). Strategies for Reducing Delays in Tax Adjudication. Encyclopedia of Economic Law, 25(14), 1-26.

Zareian, H., & Hejazi, M. (2023). Presenting a Tax Audit Risk Model in the Comprehensive Tax Plan Using a Combined Interpretive Structural Modeling and Analytic Network Process Approach. Empirical Research in Accounting, 12(47), 71-98.